Schedule 1ZA, Part 1, paragraph 14

The Treasury may— require the FCA to comply with any provisions of the Companies Act 2006 about accounts and their audit which would not otherwise apply to it, or direct that any provision of that Act about accounts and their audit is to apply to the FCA with such modifications as are specified in the direction, whether or not the provision would otherwise apply to the FCA. Compliance with any requirement under sub-paragraph (1)(a) or (b) is enforceable by injunction or, in Scotland, an order for specific performance under section 45 of the Court of Session Act 1988. Proceedings under sub-paragraph (2) may be brought only by the Treasury.

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Source: legislation.gov.uk · retrieved 2026-09-04